EEC Key Highlights
Objective
Provides a special window for employers to voluntarily enroll eligible employees who were left out of EPF coverage during the period 1 April 2009 to 31 March 2026 and to regularize past compliance.
Validity
Scheme is open from 1 July 2026 to 31 October 2026.
Eligible establishments
- All establishments, irrespective of their existing coverage status.
- Establishments can participate irrespective of the fact that they are facing EPF inquiries.
- Previously uncovered establishments may first obtain EPF coverage and then declare eligible employees.
Benefits
Employee share is waived for the declared period if it was not deducted from employees.
Employers need to pay only:
- Employer's EPF contribution.
- Applicable interest.
- Administrative charges.
- Nominal damages of INR 100 per establishment.
Compliance requirements
- Face authentication-based Universal Account Number (UAN) generation through the Unified Mobile Application for New-age Governance (UMANG) for each declared employee is mandatory.
- Contributions are required to be remitted through ECR (Electronic Challan-cum-Return).
- Declarations can be filed only through the EPFO portal.
Other important aspects
- Employers are allowed to make multiple declarations.
- Only employees who are alive and still employed with the establishment as on date of declaration are eligible.
- Participating employers may also become eligible for benefits under Pradhan Mantri Viksit Bharat Rozgar Yojana (PM-VBRY), subject to applicable conditions.
Vishwas Key Highlights
Objective
Facilitates amicable settlement of disputes relating to EPF damages levied under the erstwhile Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (the EPF Act) or under the CoSS.
Validity
Effective from 29 June 2026 and remains open for six months.
Eligible establishments and cases
The following establishments and cases are eligible:
- Establishments with ongoing litigation.
- Establishments where order is finalized, but recovery of damages is pending or partially paid.
- Pre-adjudication cases where notice has been issued but order is yet to be passed.
- Cases where notice is yet to be issued.
Excluded categories
The scheme does not cover the following category of cases:
- Establishment where damages have already been fully recovered.
- Cases involving fraud, misappropriation, or falsification of records.
- Cases where interest under dispute remain unpaid.
Rate of damages
Damages for defaults prior to 14 June 2024 are capped as per the below table.
Period of default | Rate of damages |
Default up to two months | 0.25 percent per month |
Default between two months to four months | 0.50 percent per month |
Default beyond four months | 1.00 percent per month |
Mandatory conditions
- Employers are required to pay entire interest as determined under the EPF Act or CoSS.
- Employer should not pursue further appeals after settlement under Vishwas.
Treatment of existing payments
- If previous payments exceed revised damages, no refund is available.
- If previous payments are less than revised damages, the balance is required to be paid.
- Pre-deposits made for appeals can be adjusted against settlement dues.
Process overview
- Employer to make an online application.
- EPFO verifies and provides approval.
- Employer is required to access online account to verify such approval.
- Employer can agree, disagree, or send them back to EPFO for re-evaluation.
- Once challan is generated, it cannot be cancelled.
- Upon successful payment, EPFO provides a digitally signed certificate to the employer.
Amnesty Key Highlights
Objective
Provides an opportunity for certain Provident Fund (PF) trusts to obtain retrospective regularization of their exemption status where they were recognized under the Income-tax Act, 1961 but did not have a formal exemption under the EPF framework.
Validity
Effective from 29 June 2026 and remains open up to 28 December 2026. The duration may be further extended by six months on recommendation of Central Board of Trustees (CBT) of the EPFO.
Eligible categories
Category I – Establishments transitioning from un-exempted status
Establishments seeking retrospective regularization of exemption for their PF Trusts that have either:
- already been complying as un-exempted establishments, or
- opts for prospective compliance as un-exempted establishments.
This category covers trusts maintained for both excluded employees and non-excluded employees.
Category II – Existing/ continuing exempted establishments
Establishments seeking retrospective regularization of exemption for their PF Trusts while opting to continue as exempted establishments under the CoSS.
Dispensations
- Retrospective exemption and trust recognition from inception up to the cut-off date, even where formal EPF exemption approval was not obtained.
- Deemed satisfaction of the minimum compliance period requirement based on the period during which the trust has been in operation.
- Waiver of prescribed minimum employee-strength and/or corpus requirements otherwise applicable for obtaining exemption.
- Permission to transfer PF accumulations to the Pension Scheme for eligible employees who should have been enrolled in EPS but were not covered due to the absence of formal exemption.
- Withdrawal and abatement of proceedings for assessment of dues, damages and interest initiated solely because the establishment lacked formal exemption approval, provided member contributions and interest credits are at least at statutory levels.
- Orders relating to assessment of dues, damages and interest which have already been completed and issued shall be treated as void-ab-initio. Any amount already recovered shall be adjusted against future dues.
- Assessment of dues, damages and interest shall continue to apply in respect of left-out employees and in respect of delayed transfer of funds.
- Establishments will continue to be liable for surcharge for any violations or deviation of prescribed investment norms applicable to exempted trusts.
Process overview
- Establishments to submit an application seeking retrospective regularization of their exemption status.
- Establishment is required to undergo prescribed compliance and special audits to evaluate trust operations, member records, contributions, interest credits, investments and overall compliance. Such audit should be completed within three months from date of application.
- Establishment are required to reconcile member accounts, identify and rectify deficiencies in contributions or interest credits, update KYC records, and undertake any corrective measures identified during the audit process.
- Audited financial statements, trust records, investment details, member data, declarations, undertakings and other prescribed documents are required to be submitted to EPFO for verification.
- EPFO to examine the application, audit findings, compliance position and supporting records to determine whether the establishment satisfies the conditions for regularization.
- Where applicable, a public notice process may be undertaken to invite objections before the exemption status is regularized.
- Upon satisfactory completion of verification and compliance requirements, the case has to be forwarded to CBT for approval.
- Following approval, the establishment receives retrospective regularization of its exemption status.
